Sankar & MoorthyChartered Accountants Contact us
Vaulted interior with ribbed arches

Disclaimer

Terms of use of this website and notice regarding the ICAI Council Guidelines.

Your access to this website constitutes your agreement to be bound by the terms and conditions below. If you do not agree, you may not access or otherwise use the website.

This website is maintained for general information about the firm of Chartered Accountants and is not intended as solicitation of clients or professional work, or as advertisement of professional attainments or services, within the meaning of Clauses (6) and (7) of Part I of the First Schedule to the Chartered Accountants Act, 1949. Information is provided at the visitor’s own request and initiative (pull model).

The website has been prepared with reference to the Council Guidelines for Advertisement and Websites in Chapter 3 (paragraph 3.3) of the ICAI Code of Ethics, 2026, and the ICAI Advisory No. M-626/14/2020 dated 14 October 2020. In case of any conflict, the Chartered Accountants Act, 1949, its Schedules and the Council Guidelines prevail.

Material on this website may be downloaded for non-commercial, personal use only. Distribution, modification, transmission, use or reuse of the content without written permission is not permitted.

The firm reserves the right, for any reason and in its sole discretion, to terminate, change or suspend any aspect of this website, including content or features.

Reasonable efforts are made to keep the information on this website up to date, accurate and complete. However, no representations or warranties (express or implied) are made as to its reliability, accuracy or completeness. Articles, FAQs, the compliance calendar and calculators are for general information only and do not constitute professional advice.

The site links to websites and resources operated by others (including Government / regulatory / professional body sites) over which we have no control. We are not responsible for their availability, and are not liable for any content, advertising, products, services or other materials on or available from them. A link does not imply endorsement of, or association with, its operator.

The site, including all content, functions and information, is provided on an "as is" and "as available" basis without warranties of any kind. The firm does not warrant that the site will be timely, secure, uninterrupted or error-free.

In no event shall the firm be liable for any special, incidental or consequential damages directly or indirectly related to the use of, or inability to use, this website or its content, including loss of revenue, profits, business or sales.

Third-party material. Typefaces: Source Serif 4 and Inter, SIL Open Font License 1.1. Photographs: Unsplash, under the Unsplash License. Map: India location map by Uwe Dedering, CC BY-SA 3.0, via Wikimedia Commons (adapted for this website). Icons: Lucide, ISC licence, Copyright (c) Lucide Icons and Contributors; some icons derived from Feather, MIT licence, Copyright (c) Cole Bemis. Names and logos of other organisations remain the property of their respective owners.

This website was last updated on 13 November 2026.